Transient Occupancy Tax (TOT)

Pursuant to Imperial Beach Municipal Code (IBMC) Chapter 3.24, all operators providing transient lodging in the City of Imperial Beach are responsible for collecting and remitting 14% Transient Occupancy Tax (TOT) calculated on the rent charged by the operator to the “transient”.  
This tax is paid by every “transient” and is applicable to hotels, motels, tourist homes or houses, campsites, and all other forms of short-time rentals. 
A “transient” is defined as any person who exercises occupancy or is entitled to occupancy for a period of 30 consecutive calendar days or less. 

Please note that the TOT rate increased from 10% to 14% effective January 1, 2023.

TOT Resources

• Transient Occupancy Tax Return Form - 14% Rate (Excel) - current TOT rate
• Late Filing: Tax Return Form reflecting 10% rate TOT in effect prior 1/1/2023 is available here.  
  • This form auto calculates amount due as well as late fees based on dates input and rents collected. 
  • The form is a required when submitting a TOT payment. 
  • Please mail checks along with the completed form to the address above, or
  • Complete the form and submit a payment online via link below:
• Transient Occupancy Tax Return - Online Form and Payment Link 
  • File your TOT return online and pay by credit card
  • Please note the change in payment link. We no longer use PayPal payment gateway. 
• TOT Rate Increase Ordinance (PDF)
• TOT Rate Increase Letter (PDF)

Tax Return & Payment Deadlines

• TOT tax is due on or before the last day of the month following the month in which the tax was collected
• Late payments are subject to a penalty of 10%
• Payments more than 30 days delinquent pay a 2nd penalty of 10% of the total of the original tax due and the 1st penalty imposed
• Late Payments are also subject to 0.5% interest charge per month
  
  

Business License

Each lodging operator, including short-term rentals, must hold an active business license in order to conduct business in the City of Imperial Beach.
For more information on business licenses and to apply for one click here.